МурманшельфИнфо. 2010, N 4 (13).

âûõ. Èñõîäÿ èç íàøåãî ïðàêòè÷åñêîãî îïûòà, â ðàìêàõ äåé- ñòâóþùåãî çàêîíîäàòåëüñòâà, óñòàíîâêà è ýêñïëóàòàöèÿ ìîðñêèõ ñòàöèîíàðíûõ ïëàòôîðì ñîïðÿæåíû äëÿ ëèöåíçå- äåðæàòåëåé è (èëè) èõ âëàäåëüöåâ ñ áîëüøèì êîëè÷åñòâîì çàêîíîäàòåëüíî íåóðåãóëèðîâàííûõ âîïðîñîâ. Òàê, ñòîèò íà÷àòü ñ òîãî, ÷òî çàêîíîäàòåëüñòâî íå ñîäåðæèò îïðåäåëåíèÿ òåðìèíà «ìîðñêàÿ ïëàòôîðìà», êëàññèôèêàöèè ïëàòôîðì ñ òî÷êè çðåíèÿ êîíêðåòíûõ òåõíè÷åñêèõ õàðàêòå- ðèñòèê è ñîîòíîøåíèÿ äàííîãî ïîíÿòèÿ ñ òåðìèíîì «èñêóñ- ñòâåííûé îñòðîâ, ñîîðóæåíèå è óñòàíîâêà». Íà ïðàêòèêå ýòî ïðèâîäèò, íàïðèìåð, ê ïîÿâëåíèþ ëèáî ïðîòèâîðå÷èâûõ ñó- äåáíûõ ðåøåíèé, ëèáî ðàçúÿñíåíèé óïîëíîìî÷åííûõ îðãà- íîâ î òîì, ÷òî òàêèå ïëàòôîðìû ïî óñìîòðåíèþ âëàäåëüöåâ ìîãó ðåãèñòðèðîâàòüñÿ ïî àíàëîãèè ñ ìîðñêèìè ñóäàìè â ñó- äîâûõ ðååñòðàõ. Âìåñòå ñ òåì, ÷¸òêîå îïðåäåëåíèå ñòàòóñà ìîðñêèõ ñòà- öèîíàðíûõ ïëàòôîðì èìååò îãðîìíîå çíà÷åíèå äëÿ ýêîíî- ìèêè øåëüôîâûõ ïðîåêòîâ è âîçìîæíîñòè èñïîëüçîâàíèÿ ðàçëè÷íûõ êîíòðàêòíûõ ñòðóêòóð äëÿ ïðèâëå÷åíèÿ èíâåñòî- ðîâ, â òîì ÷èñëå èíîñòðàííûõ.  ðàìêàõ äàííîé ñòàòüè, ïîçâîëèì êðàòêî îñòàíîâèòüñÿ ëèøü íà íåêîòîðûõ âîçìîæíûõ ïðàêòè÷åñêèõ ïîñëåäñòâèÿõ íåîïðåäåë¸ííîñòè ïðàâîâîãî ñòàòóñà ïëàòôîðì â çàâèñèìî- ñòè îò ñòàäèè èõ ýêñïëóàòàöèè: Íà ýòàïå óñòàíîâêè íà øåëüôå îäíèì èç êëþ÷åâûõ âîïðî- ñîâ ÿâëÿåòñÿ ìîìåíò ôîðìèðîâàíèÿ íàëîãîâîé è òàìîæåííîé òåððèòîðèè ïðè óñòàíîâêå è (èëè) ñòðîèòåëüñòâå ïëàòôîðì. Äàííûé âîïðîñ àêòóàëåí, â ÷àñòíîñòè, ïðè îïðåäåëåíèè è òàìîæåííûõ ðåæèìîâ, è ïðàâèë òàìîæåííîãî îôîðìëåíèÿ ââîçà òîâàðîâ íà øåëüô êàê ñ ñóõîïóòíîé ÷àñòè Ðîññèè, òàê è èç-çà ðóáåæà. Âûïîëíåíèå ðàáîò ïî ñòðîèòåëüñòâó ïëàòôîðìû íà øåëüôå â ðàìêàõ äåéñòâóþùåãî çàêîíîäàòåëüñòâà ÿâëÿåòñÿ íå îáëà- ãàåìîé ÍÄÑ äåÿòåëüíîñòüþ, ÷òî âëå÷¸ò íåâîçìîæíîñòü âîç- ìåùåíèÿ âõîäÿùåãî ÍÄÑ ïðè âûïîëíåíèè òàêèõ ðàáîò è, ñî- îòâåòñòâåííî, óâåëè÷åíèå çàòðàò íà ñòðîèòåëüñòâî ïðè ââîäå ïëàòôîðìû â ýêñïëóàòàöèþ. Ïîñëå çàâåðøåíèÿ ñòðîèòåëüñòâà ïëàòôîðìû âîçíèêàåò âîïðîñ î ðåãèñòðàöèè ïðàâà ñîáñòâåííîñòè íà íå¸ â ñëó÷àå, åñëè ïî òåõíè÷åñêèì õàðàêòåðèñòèêàì îíà áóäåò îòíåñåíà ê íåäâèæèìîìó èìóùåñòâó. Ôîðìàëüíî ãîñóäàðñòâåííàÿ ðå- ãèñòðàöèÿ íå òðåáóåòñÿ è íå ìîæåò áûòü îñóùåñòâëåíà, òàê êàê øåëüô íå ÿâëÿåòñÿ òåððèòîðèåé Ðîññèéñêîé Ôåäåðàöèè. Âìåñòå ñ òåì, íà ïðàêòèêå ýòî ïîðîæäàåò áîëüøîå êîëè÷å- ñòâî âîïðîñîâ ïî ó÷¸òó äàííîãî èìóùåñòâà è ïîðÿäêó ðàñïî- ðÿæåíèÿ èì.  õîäå ðàñïîðÿæåíèÿ ïëàòôîðìîé äëÿ å¸ âëàäåëüöà îñòà- íåòñÿ àêòóàëüíûì òàêæå è âîïðîñ âîçìåùåíèÿ ÍÄÑ. Ïîñêîëü- êó ïëàòôîðìà ðàñïîëîæåíà íà øåëüôå, â îòíîøåíèè êîòîðî- ãî íå ïðèìåíÿåòñÿ îáùèé ðåæèì îáëîæåíèÿ ÍÄÑ, îòäåëüíûå ôîðìû ðàñïîðÿæåíèÿ åþ (àðåíäà, ðåàëèçàöèÿ, âêëàä â èìó- ùåñòâî) ìîãóò ïðèâåñòè ê íåîáõîäèìîñòè âîññòàíîâëåíèÿ ðàíåå âîçìåù¸ííîãî ÍÄÑ, è ñîîòâåòñòâåííî, óâåëè÷åíèþ êàïèòàëüíûõ çàòðàò íà îñâîåíèå øåëüôà. Áîëåå òîãî, çàêîí î êîíòèíåíòàëüíîì øåëüôå ñîäåðæèò çàïðåò íà ïåðåäà÷ó (ðàñïîðÿæåíèå) èñêóññòâåííûõ îñòðî- âîâ, óñòàíîâîê è ñîîðóæåíèé äðóãèì ëèöàì âîïðåêè âûäàí- íîìó ðàçðåøåíèþ èëè ëèöåíçèè íà ïðàâî ïîëüçîâàíèÿ íå- äðàìè. Òàêîé çàïðåò ìîæåò òîëêîâàòüñÿ äâîÿêî. Âî-ïåðâûõ, êàê îãðàíè÷åíèå îáîðîòîñïîñîáíîñòè èñêóññòâåííûõ îñòðî- âîâ, óñòàíîâîê è ñîîðóæåíèé.  ýòîì ñëó÷àå ðåæèì îãðà- íè÷åííîé îáîðîòîñïîñîáíîñòè ìîæåò ñòàòü ñåðü¸çíûì ïðåïÿòñòâèåì ïðè ïðèâëå÷åíèè îïåðàòîðîâ, à òàêæå íå ïî- çâîëèòü ïåðåäàâàòü ïëàòôîðìû, ïðèçíàâàåìûå èñêóññòâåí- íûìè îñòðîâàìè, ñîîðóæåíèÿìè è óñòàíîâêàìè, â ïîðÿäêå óíèâåðñàëüíîãî ïðàâîïðååìñòâà â ïðîöåññå ðåîðãàíèçàöèè èõ âëàäåëüöåâ. Âî-âòîðûõ, äàííàÿ íîðìà ìîæåò áûòü èí- òåðïðåòèðîâàíà êàê íåîáõîäèìîñòü âíåñåíèÿ èçìåíåíèé â ëèöåíçèþ íà ïðàâî ïîëüçîâàíèÿ íåäðàìè èëè ðàçðåøåíèå íà ñîçäàíèå, ýêñïëóàòàöèþ è èñïîëüçîâàíèå èñêóññòâåííûõ îñòðîâîâ, óñòàíîâîê è ñîîðóæåíèé ïðè ïåðåäà÷å ïëàòôîð- ìû. Àäìèíèñòðàòèâíûå ïðîöåäóðû ïî âíåñåíèþ èçìåíåíèé â ðàçðåøèòåëüíûå äîêóìåíòû çàíèìàþò íå ìåíåå øåñòè ìå- ñÿöåâ, ÷òî ìîæåò îêàçàòü íåãàòèâíîå âîçäåéñòâèå íà äèíà- ìèêó ðàçðàáîòêè øåëüôîâîãî ìåñòîðîæäåíèÿ. Íà ýòàïå ýêñïëóàòàöèè ïëàòôîðì àêòóàëüíûìè âîïðîñà- ìè äëÿ ëèöåíçåäåðæàòåëåé ÿâëÿþòñÿ ïîðÿäîê íàëîãîîáëî- æåíèÿ ÍÄÏÈ è ïðèìåíåíèå ýêñïîðòíûõ ïîøëèí íà óãëåâî- äîðîäû. After the completion of platform construction there comes the question about registration of property rights for it in case, if according to the technical characteristics it can be regarded as real estate. Formally state registration is not required and it can not be done since the shelf is not the territory of the Russian Federation. At the same time in practice it leads to a huge number of questions on the registration of this property and the rules for its usage. During the usage of the platform the question of VAT reimbursement will remain relevant for its owner. Since the platform is located on the shelf, where no general VAT regime is applied, some forms of its management (rent, sale, contribution to the property) may lead to a need to restore the earlier recovery of VAT, and accordingly, the increase in capital costs for development of the shelf. Moreover, the law on the continental shelf contains a prohibition on the transfer (disposal) of artificial islands, installations and structures to third persons in spite of permits or licenses for subsoil use. Such a prohibition could be interpreted in two ways. First as the restriction of alienability of artificial islands, installations and structures. In this case, the limited alienability regime can be a serious obstacle to attracting operators, and will not allow to transfer platforms recognized as artificial islands, installations and facilities in the order of universal succession in the process of reorganization of their respective owners. Second, this norm can be interpreted as a need to amend the license for subsoil use or permit the construction, operation and use of artificial islands, installations and structures in the transfer of the platform. Administrative procedures for amendments to permits take no less than six months, which could have a negative impact on the dynamics of the development of offshore deposits. In the operational stage of platforms the relevant issues for licensees are the taxation of mineral resources production and the application of export duties on hydrocarbons. Current legislation does not currently regulate the order of removal, and (or) conservation of the platforms, as well as rights and responsibilities of their owners. In addition, the question remains of determining the cost of dismantling and preservation, which can be recognized as a part of expenditure for income tax. The above-mentioned problems first of all affect the rights and interests of licensees and owners of platforms. However, as evidenced by the analysis of current legislation held by BDO consultants in Russia, there is also a number of problems for operators, suppliers and subcontractors involved in the development of offshore fields. So, the absence in the Russian legislation of provisions, clearly establishing the time and order of formation of the customs territory on the platforms, in a practical way will lead to difficulties for contractors and suppliers in determining the customs regimes and rules of customs clearance of import goods on the shelf, both from onshore Russia, and from abroad. Contract structures for the implementation of offshore projects could include involvement in their operation of specialized operators. Federal Law «On Continental Shelf of the Russian Federation» and the administrative regulations issued in order to optimize the procedures for issuing permits for the construction, operation and use of artificial structures and installations do not provide for the possibility of issuing individual permits only for their operation. The transfer of platforms, as noted above, contrary to the authorization is in principle prohibited by law. Such circumstances, in our opinion, virtually eliminate the possibility of attracting specialized operators by licensees (owners of the platforms). In addition, contractors and suppliers involved in the development of Russian shelf, in case if the legal regulation in the near future will not change significantly, will also face the impossibility of imposing certain transactions with VAT, the additional requirements for foreign legal entities, the uncertainty in the allocation of liability and conditions of its insurance. Obviously, this can lead to additional cost and time expenses. 26 äåêàáðü 2010 ¹ 4 (13) ÌóðìàíøåëüôÈíôî